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試卷名稱：109年 - 109國立臺灣大學_碩士班招生考試_會計學研究所:中級會計學#110835
年份：109年
科目：研究所、轉學考(插大)◆中級會計學
19. On May 1, 2019, Taida Corp. declared and issued a 10% ordinary shares dividend. Prior to this dividend, Taida had
100,000 ordinary shares of
par value issued and outstanding. The fair value of Taida's ordinary shares was f20 per share
on May 1, 2019. As a result of this share dividend, Taida's total equity
(A) increased by 
(B) decreased by
(C) decreased by 
(D) did not change.